Similar Search Results

The Accounting Choice to Record Share Repurchases

Banyi, Monica - 2016

This paper examines U.S. firms' accounting for share repurchases and the accounting choice provided to Delaware-incorporated firms between the treasury and retirement methods. This accounting choice does not affect income, cash flows, or net assets, but it nevertheless affects financial...

Persistent link: https://www.econbiz.de/10013006361

The short happy life of Celiant Corporation: Did managerialism at Lucent Technologies divert shareholder wealth to private equity investors?

Banyi, Monica; Caplan, Dennis; Graham, Roger - In: Critical perspectives on accounting : an international … 22 (2011) 4, pp. 337-351

Persistent link: https://www.econbiz.de/10009162701

Empirical evidence on the impact of book-tax differences on divergence of opinion among investors

Comprix, Joseph; Graham, Roger C.; Moore, Jared A. - In: The journal of the American Taxation Association : a … 33 (2011) 1, pp. 51-78

Persistent link: https://www.econbiz.de/10009007235

The earnings effects of marketing communication expenditures during recessions

Graham, Roger C.; Frankenberger, Kristina D. - In: Journal of advertising : official publication of the … 40 (2011) 2, pp. 5-24

Persistent link: https://www.econbiz.de/10009241306

Decision usefulness of whole-asset operating lease capitalizations

Graham, Roger C.; King, Raymond, D. - In: Advances in accounting : a research annual 29 (2013) 1, pp. 60-73

Persistent link: https://www.econbiz.de/10009768981

Should firms increase advertising expenditures during recessions? : Report No. 03-113

Frankenberger, Kristina D.; Graham, Roger C. - In: MSI reports : working paper series (2003) 3, pp. 65-85

Persistent link: https://www.econbiz.de/10001978482

Valuation of companies for the estate and gift tax : evidence of minority interest discounts

Graham, Roger C. - In: Advances in taxation 9 (1997), pp. 77-102

Persistent link: https://www.econbiz.de/10001226735

Does it matter where assets are held and income is derived? : further evidence of differential value relevance from Quebec

Graham, Roger C.; Morrill, Cameron K. J.; Morrill, Janet B. - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 185-197

Persistent link: https://www.econbiz.de/10009634175

Why do analysts issue forecast revisions inconsistent with prior stock returns? : determinants and consequences

Dong, Xiaobo; Lin, Kuan-Chen; Graham, Roger C. - In: Accounting and finance : journal of the Accounting … 56 (2016) 2, pp. 363-391

Persistent link: https://www.econbiz.de/10011585940

The mitigation of high-growth-related accounting distortions after Sarbanes-Oxley

Graham, Roger C.; Moore, Jared A. - In: Research in accounting regulation 30 (2018) 2, pp. 82-94

Persistent link: https://www.econbiz.de/10011947532